Mosharraf Hayat vs The State Of Bihar
2023 Latest Caselaw 1237 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.17092 of 2022
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Mosharraf Hayat son of Murslin Ahmed resident of Ward No. 9, Indira Nagar, P.S.- Jogbani, Haripur, District- Araria, Bihar.

... ... Petitioner/s Versus

1. The State of Bihar through the Secretary, Department of Rural Works, Government of Bihar, Patna.

2. The Secretary, Department of Rural Works, Government of Bihar, Patna.

3. The Engineer in Chief, Department of Rural Works, Government of Bihar, Patna.

4. The Chief Engineer-2, Department of Rural Works, Government of Bihar, Patna.

5. The Superintending Engineer, Department of Rural Works, Works Circle, Kishunganj.

6. The Executive Engineer, Department of Rural Works, Works Division, Forbesganj, Araria.

7. The Divisional Accountant, Department of Rural Works, Works Division, Forbesganj, Araria.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Adv. For the Respondent/s : Mr. Ajay Kumar, Adv.

Mr. Anubhav Khowala, Adv.

====================================================== CORAM: HONOURABLE MR. JUSTICE SANJEEV PRAKASH SHARMA ORAL JUDGMENT Date : 29-03-2023

The petitioner, by way of this writ petition, prays

to direct the respondents to reimburse the difference amount of

GST with respect to the work executed as per the terms of the

agreement. The claim is made in terms of Clause 35 of the

standard meeting document. The petitioner also has further

prayed to pay interest on the entire amount of GST

reimbursement to the petitioner alleging the same to be Patna High Court CWJC No.17092 of 2022 dt.29-03-2023

wrongfully withheld.

The respondents have filed their counter and

pointed out that the claim has to be filed in a format as

prescribed under the circular issued by the National Rural

Infrastructure Development Agency dated 6th June 2018.

Learned counsel appearing for the respondents

has invited attention of this Court to Clause VII of the said

circular which reads as under:

"vii. The key issue is to

estimate the value of subsumed tax carefully

and as accurately as possible. For this

purpose, an indicative Excel format is

annexed for guidance. Model calculations

are also attached herewith and states may

workout similarly for all the ongoing works.

Excel sheet indicates various project

components which attract various types of

taxes including Ed, CST, VAT/WCT and

other taxes which were already in the

contract price as per the original contract.

The same format can be used to compile the

information for each ongoing project, Patna High Court CWJC No.17092 of 2022 dt.29-03-2023

taking into consideration the GST input tax

credit available for the project. The

assessment of subsumed shall be submitted

by the contractor along with copies of

invoices and statement of input taxes duly

certified by a Chartered Accountant. It is

responsibility of the contractor to furnish

correct details of the subsumed taxes."

It is also submitted that the format of the excel

sheet has been provided along with the circular and is available

online but the petitioner did not claim the GST in terms of the

said format and in absence of his claim in the proper format, the

same could not be examined.

Faced with the said argument, learned counsel

appearing for the petitioner prays to allow him to submit his

claim in the necessary format as required by the respondents.

Having noticed aforesaid, the petitioner is

directed to submit his claim in terms of the format as placed on

record 'Annexure 1A' with the counter affidavit. It should be

submitted physically as well as online.

If such a claim is submitted by the petitioner, the

same shall be examined and scrutinized, whereafter necessary Patna High Court CWJC No.17092 of 2022 dt.29-03-2023

benefits, if any, shall be released by the respondents

expeditiously. If the petitioner has any further grievance, he

may raise the same before the appropriate appellate in

accordance with law.

In view thereof, this writ petition stands disposed

of.

It is made clear that the claim of interest would

not be available to the petitioner, in view of the fact that he did

not submit his claim in the correct format which was required as

per law. However, if there is any delay henceforth, the interest

amount shall be payable.

(Sanjeev Prakash Sharma, J) Suraj/-

AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          04.04.2023
Transmission Date       NA